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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 27 results.
Absorption merger has IVA effects from registration entry
V5134-26
Grants to cover festival costs not considered VAT liable consideration
V1479-26
Private wealth management does not affect VAT deduction prorata
V1103-26
Services from a Spanish branch to its Italian head office not subject to Spanish VAT
V2212-25
Foundations may be VAT entrepreneurs eligible for exemptions in performances if meeting social entity requirements
V0266-25
In the deduction pro rata for financing services, only agreed interest is included in the denominator
V1639-24
Price-linked subsidies form part of the taxable base and must be included in the calculation of the deduction pro rata
V2193-23
VAT applicability of a subsidy depends on whether it is directly linked to the price of operations
V1984-23
Right to IVA deduction depends on activity link and non-exempt operations
V2560-22
Property sales may be excluded from VAT prorata if deemed ancillary or non-habitual
V2133-22
Positive settlements in favour of customers under energy hedging contracts are not subject to VAT
V1334-22
Venture capital entities are considered taxable persons for VAT if they grant loans on a continuous basis
V1326-22
Rounding up allowed in dual entity deduction calculation
V0761-22
Transfer of an autonomous economic unit is not subject to VAT if human and material resources are transferred
V0363-22
Transfer of properties intended for lease does not affect VAT pro rata calculation
V2825-21
Holding entity classified as mixed; must include capital gains from share sales in deduction pro rata
V2671-21
Sale of special purpose vehicle shares may be included in VAT deduction pro rata if part of main activity
V1354-21
Transfer of a leased property held for over two years constitutes a second supply exempt from VAT and subject to ITPAJD
V0478-21
Cash-pooling activities of a mixed holding company may be deemed ancillary and excluded from the deduction pro rata
V0213-21
Non-physical commodity swap contracts are exempt from VAT as financial services
V3137-20
Los intereses de préstamos subordinados pueden excluirse de la prorrata si se consideran operaciones accesorias
V0850-20
Los préstamos de dinero están exentos de IVA aunque no se sea entidad de crédito
V0847-20
Non-monetary benefits subject to VAT may require the application of the pro rata deduction regime
V0366-19
La condición de Administración Pública y la no sujeción al IVA de servicios prestados por entes del sector público
V4094-16
Share sale in a subsidiary may be considered an accessory operation for prorata calculation
V1889-16
Requirements for applying the corporate income tax exemption on the transfer of shares
V1829-16
Loan transfers to recipients outside the Community generate deduction rights and are included in the pro rata numerator
V0569-16
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